(1) Notification of proposed settlement Section 76 of the Code makes provisions in respect of issuing a notification of proposed settlement. It provides that after issuing a notification under Section 67(1) of the Code declaring the closure of revenue survey operations if the State Government is of the view that settlement operations should be undertaken in the local area in which revenue survey is closed, it shall publish a notification to that effect and such area shall be held to be under settlement from the date of such notification until the announcement of settlement under Section 82 in respect of a land in the local area is complete.
But if the notification under this section is issued after the expiration of a period of five years from the date of issue of notification declaring the operations of revenue survey to be closed under Section 67(1), record of rights shall be prepared under Section 108 before the settlement operations are undertaken.
(2) Fixation of assessment rates-Section 77 of the Code pro- vides that on completing the necessary inquires as may be prescribed, the Settlement Officer shall forward to the State Government his proposals for assessment rates for different classes of land in such form and along with such other particulars as may be prescribed. The State Government may approve, the assessment rates with such modifications as it may deem fit.189 and
(3) All lands liable to assessment Section 80 of the Code, in this respect, provides that the Settlement Officer shall have the power to make fair assessment on all lands whatsoever to which the settlement extends, whether such lands are liable to the payment of and revenue or not.
(4) Announcement of settlement-In respect of announcement of settlement Section 82 of the Code provides that when the assessment of any land has been fixed in accordance with Section 79, notice thereof shall be given in accordance with rules made under this Code, and such notice shall be called the announcement of the settlement. The assessment of any land, as announced above, shall be the land revenue payable annually on such land during the term of the settlement unless it is modified in accordance with the provisions of this Code, or any other law.
(5) Introduction of settlement-In respect of introduction of settlement Section 83 of the Code provides that the term of a settlement shall commence from the beginning of the revenue year next following the date of announcement or from the expiry of the previous term of settlement, whichever is later.
(6) Remission of enhancement of Bhumiswami who relinquishes his rights-In respect of remission of enhancement of Bhumiswami who relinquishes, Section 84 of the Code provides that during the first year of the term of settlement any Bhumi- swami, who is dissatisfied with the new assessment shall, on relinquishing his rights in his holding in the manner prescribed by Section 173 may, one month before the commencement of the agricultural year receive a remission of any increase imposed thereby but the relinquishment of only part of holding or of a holding, which, or any part of which, is subject to an encumbrance or a change, shall not be permitted.
Principles of Assessment The principles on which, during the term of settlement, the assessment of land revenue is made, have been provided under Section 81 of the Chhattisgarh Land Revenue Code, 1959. The provisions of Section 81 may be described as follows-
(1) The fair assessment of all lands shall be calculated in accordance with the principles and restrictions set forth in the section.
(2) No regard shall be had to any claim to hold land on privileged terms.
(3) Regard shall be had in the case of agricultural land to the profits of agriculture, to the consideration paid for leases, to the sale prices of land and to the principal moneys on mortgages, and in the case of non-agricultural land, to the value of the land for the purpose for which it is held.
(4) The fair assessment on the land used for non-agricultural purposes shall be fixed in accordance with the rules made under Section 59 of the Code.
(5) Where an improvement has been effected, at any time, in any holding held for the purpose of agriculture by or at the expense of the holder thereof, the fair assessment of such holding shall be fixed as if the improvement had not been made.
Thus, According to above Section 81 the fair assessment of all lands shall be calculated in accordance with the principles and restrictions set forth in this section. In fair assessment no regard shall be had to any claim to hold land on privileged terms but in case of agricultural land regard shall be had-
(i) to the profits of agriculture;
(ii) to the consideration paid for leases;
(iii) to the sale prices of land; and
(iv) to the principal moneys on mortgages;
and in case of non-agricultural land regard shall be had to the value of the land for the purpose for which it is held and the fair assessment on the land used for non-agricultural purpose shall be fixed in accordance with the rules made under Section 59 of the Code.
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